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Section 5

Gift Tax Act, Sec. 5(1)(xiv), Section 5

Kerala H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the conversion of the proprietary concern of the assessee into a partnership involved a gift which was not exempt under s. 5(1)(xiv) of the GT Act, 1958 ?

Avijit Das / August 12, 2004

High Court Of Kerala Dr. V. Mohandas vs. Commissioner Of Income Tax Section GT 5(1)(xiv) Asst. Year 1985-86 S. Sankarasubban […]

Gift Tax Act, Sec. 5(1)(viii)

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a gift made by the ‘Karta’ of the HUF to his wife out of the HUF assets is entitled to exemption under s. 5(1)(viii) of the GT Act ?

Avijit Das / October 28, 2003

High Court Of Madhya Pradesh Commissioner Of Gift Tax vs. Banshilal Narsidas Section GT 5(1)(viii) Kumar Rajaratnam, C.J. & Dipak

Gift Tax Act, Sec. 2(XII), Sec. 5(1)(vii), Section 5

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there is no taxable gift in this case?

Avijit Das / March 5, 2003

High Court Of Kerala Commissioner Of Gift Tax vs. V. Sundaram Achari Sections GT 2(xii), GT 5(1)(vii) G. Sivarajan &

Sec. 2(XII), Sec. 2(xviii), Sec. 3, Sec. 5(1)(xiv), Section 2, Section 2, Section 5

Madras H.C : Whether, on the facts and in the circumstances of the case, a firm is liable to be assessed as a taxable entity under the GT Act, 1958 ?

Avijit Das / August 27, 2002

High Court Of Madras Ramesh Enterprises vs. Commissioner Of Gift Tax Sections GT 2(xii), GT 2(xviii), GT 3, GT 5(1)(xiv)

Gift Tax Act, Sec. 5(1)(ii), Section 5

Madras H.C : Whether, on the facts and in the circumstances of the case, the assessee was not liable to gift-tax in view of the exemption provided to the gifts made by him under s. 5(1)(ii) of the GT Act, 1958, for the asst. yrs. 1975-76 and 1976-77 ?

Avijit Das / January 22, 2001

High Court Of Madras CIT vs. K.M. Khaja Moideen GT Section 5(1)(ii) Asst. years 1975-76, 1976-77 R. Jayasimha Babu &

Gift Tax Act, Sec. 4, Sec. 5(1)(viii)

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee would be entitled to the exemption of Rs. 50,000 under s. 5(1)(viii) of the GT Act ?

Avijit Das / November 23, 1987

High Court Of Andhra Pradesh Shaha Perajchand Nowpaji vs. CIT Section GT 4(2), GT 5(1)(viii) Asst. Year 1973-74 A. Raghuvir

Gift Tax Act, Sec. 4, Sec. 4(1)(a), Sec. 5(1)(xiv)

Kerala H.C : The reduction of the applicant’s share of profit in the firm amounted to a gift in favour of the partners and liable to gift-tax under the act ?

Avijit Das / July 10, 1987

High Court Of Kerala K.K. Achuthan vs. Commissioner Of Gift Tax Sections GT 4(1)(a), GT 5(1)(xiv) Asst. Year 1974-75 K.S.

Gift Tax Act, Section 5, Section 80G

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the property gifted to Shri Jain Dharmik Shikshan Society was exempt under s. 5(1)(v) of the GT Act, 1958 ?

Avijit Das / April 16, 1987

High Court Of Bombay CIT vs. K.H. Kusumgar Sections GT 5(1)(v), GT 5(1A), 80G Asst. Year 1968-69 S.P. Bharucha &

Gift Tax Act, Section 5

Bombay H.C : Whether, on the facts and in the circumstances of the case, the claim of the applicant that the settlement dt. 30th March, 1960, executed the applicant in favour of his minor son, Bharat, in discharge of his legal obligation under s. 20 of the Hindu Adoptions and Maintenance Act, 1956, to maintain his son was not a gift under s. 2(xii) of the GT Act, 1958, was rightly rejected ?

Avijit Das / April 10, 1987

High Court Of Bombay K.M. Sheth vs. Commissioner Of Gift Tax Section GT 5(1)(xii) Bharucha & Sugla, JJ. GT Ref.

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